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TMI Blog2025 (2) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... sad, CIT-DR ORDER PER SUCHITRA KAMBLE, JUDICIAL MEMBER: This appeal is filed by the Assessee against order dated 28.03.2024, passed by the CIT(Exemption), Ahmedabad. 2. The assessee has raised the following ground of appeal :- "1. That on facts, and in law, the learned CIT (Exemption) Ahmedabad has grievously erred in rejecting the application for registration u/s. 12A(1)(ac)(iii) of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bjects of the Trust, the objects 1, 3, 4, 5, 8 & 9 are charitable in nature are found to be confined to the caste members of Patidar Samaj and not for general public. Thus, the CIT (Exemption) rejected the applicant's application and cancelled the provisional registration vide order dated 28.03.2024. The applicant filed appeal before us. 4. The Ld. AR submitted that there is a delay of 160 days i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reed, more specifically for social cause. Therefore, the finding of the CIT (Exemption) that some objects are for a particular community i.e. Patidar Samaj only is not justifiable for rejecting the application for registration of the Trust under Section 12A of the Act. The Ld. AR relied upon the decision of Hon'ble Apex Court in the case of Ahmedabad Rana Caste Association vs. CIT, 82 ITR 704 as w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to benefit a section of public as distinguished from a specified individual and that will not go beyond the purview of public connected together and society at large. The reliance on the decision of Tribunal in case of Brahmakshatriya Kanji Damji Hindu Sarvajanik Dharamshala Palitana (supra) has also mentioned the decision of CIT vs. Dawoodi Bohara Jamat which was relied upon by the Ld. DR and has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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